Might IQ be a measure of the aggregate of the benefit of equivalent measures of neurons?
For example, we know that MS patients have autoimmune diseases that attack the myelin sheath on neurons which slows their neuronal processing speed. Perhaps higher IQ people might have more Schwann cells to speed neuronal transmission more than lower IQ people.
Maybe the diameter of neurons or the width of the gap between the synapses. Or the sheer number of neurons and synapses might be different.
IQ could be an indirect measurement through test taking, that approximates a combined measure of all the physical properties of neurons and their arrangements that contribute to higher intelligence.